EURO SINGLES & C°: what changed
EURO SINGLES & C°
Largest movements
- Receivables within one year +€60,627
up €60,627 (+74.6%), from €81,216 to €141,843
of which Other amounts receivable: +€62,517
- Deferred charges and accrued income -€7,351
down €7,351 (-98.0%), from €7,500 to €149
- Trade debts +€113,766
up €113,766 (+105%), from €108,593 to €222,359
- Profit (loss) carried forward -€42,815
down €42,815, from €195 to -€42,620
- Other debts -€17,659
no longer reported in 2025 (was €17,659)
- Gross operating margin -€28,354
down €28,354, from €21,738 to -€6,616
- Other operating charges +€11,085
up €11,085 (+438%), from €2,532 to €13,617
- Depreciation +€7,999
up €7,999 (+50.2%), from €15,938 to €23,937
- Financial income +€2,159
new in 2025: €2,159
- Taxes -€2,143
down €2,143 (-73.9%), from €2,901 to €757
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,503 | €315,795 | +€53,292 | +20.3% |
| Fixed assets | 21/28 | €173,733 | €173,796 | +€63 | 0.0% |
| Tangible fixed assets | 22/27 | €173,733 | €173,796 | +€63 | 0.0% |
| Land and buildings | 22 | €173,733 | €157,795 | -€15,938 | -9.2% |
| Furniture and vehicles | 24 | - | €16,001 | +€16,001 | |
| Current assets | 29/58 | €88,770 | €141,999 | +€53,229 | +60.0% |
| Amounts receivable within one year | 40/41 | €81,216 | €141,843 | +€60,627 | +74.6% |
| Trade receivables | 40 | €6,846 | €4,956 | -€1,890 | -27.6% |
| Other amounts receivable | 41 | €74,370 | €136,886 | +€62,517 | +84.1% |
| Cash at bank and in hand | 54/58 | €53 | €7 | -€47 | -87.4% |
| Deferred charges and accrued income | 490/1 | €7,500 | €149 | -€7,351 | -98.0% |
| Total equity and liabilities | 10/49 | €262,503 | €315,795 | +€53,292 | +20.3% |
| Equity | 10/15 | €136,250 | €93,435 | -€42,815 | -31.4% |
| Contributions | 10/11 | €126,800 | €126,800 | = | 0.0% |
| Capital | 10 | €126,800 | €126,800 | = | 0.0% |
| Issued capital | 100 | €126,800 | €126,800 | = | 0.0% |
| Reserves | 13 | €9,255 | €9,255 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,055 | €6,055 | = | 0.0% |
| Legal reserve | 130 | €6,055 | €6,055 | = | 0.0% |
| Distributable reserves | 133 | €3,200 | €3,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195 | -€42,620 | -€42,815 | |
| Amounts payable | 17/49 | €126,253 | €222,359 | +€96,107 | +76.1% |
| Amounts payable within one year | 42/48 | €126,253 | €222,359 | +€96,107 | +76.1% |
| Trade debts | 44 | €108,593 | €222,359 | +€113,766 | +105% |
| Suppliers | 440/4 | €108,593 | €222,359 | +€113,766 | +105% |
| Other amounts payable | 47/48 | €17,659 | - | -€17,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,938 | €23,937 | +€7,999 | +50.2% |
| Other operating charges | 640/8 | €2,532 | €13,617 | +€11,085 | +438% |
| Gross operating margin | 9900 | €21,738 | -€6,616 | -€28,354 | |
| Operating profit (loss) | 9901 | €3,268 | -€44,170 | -€47,438 | |
| Financial income | 75/76B | - | €2,159 | +€2,159 | |
| Recurring financial income | 75 | - | €2,159 | +€2,159 | |
| Financial charges | 65/66B | €204 | €46 | -€158 | -77.6% |
| Recurring financial charges | 65 | €204 | €46 | -€158 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €3,064 | -€42,057 | -€45,121 | |
| Income taxes | 67/77 | €2,901 | €757 | -€2,143 | -73.9% |
| Profit (loss) for the period | 9904 | €163 | -€42,815 | -€42,977 | |
| Profit (loss) for the period to be appropriated | 9905 | €163 | -€42,815 | -€42,977 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.